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Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Valuation of imported goods - The contentions of the appellant ...

Customs

August 8, 2023

Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has to be adopted for the purpose of valuation. - While determining a particular import to be considered as a contemporaneous import for enhancement, it is necessary to match all commercial level details - Enhancement resorted to is not legally justified and so un-sustainable - AT

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